LEXICON
No.85
October 10, 2011
R&D tax credit system研究開発税制Preferential taxation system優遇税制Tax deduction; tax exemption税額控除
R&D tax credit system
研究開発税制
Preferential taxation system
優遇税制
Tax deduction; tax exemption
税額控除
The current R&D tax credit system (研究開発税制), revised in FY2008, is two-tiered and includes the main (aggregate) credit (総額型), which allows companies to deduct 8-10% (12% in the case of small or medium-sized companies and investment in R&D projects jointly...
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